Version Superseded: 16/11/2017
Point in time view as at 28/07/2000.
There are currently no known outstanding effects for the Finance Act 1998, Paragraph 73.
73(1)A claim for group relief may be withdrawn by the claimant company only by amending its company tax return.U.K.
(2)A claim for group relief may not be amended, but must be withdrawn and replaced by another claim.
Modifications etc. (not altering text)
C1Sch. 18 para. 73 applied (with modifications) (31.3.2001 with effect as mentioned in reg. 1(2) of the commencing Regulations) by S.I. 2001/1163, regs. 1, 8
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